[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.64]

[Page 922]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 44_EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
 
                            Subpart C_General
 
Sec. 44.64  Responsibility for delivery or exportation of tobacco 
products, and cigarette papers and tubes.

    Responsibility for compliance with the provisions of this part with 
respect to the removal under bond of tobacco products, and cigarette 
papers and tubes, without payment of tax, for export, and for the proper 
delivery or exportation of such articles, and with respect to the 
exportation of tobacco products, and cigarette papers and tubes with 
benefit of drawback of tax, shall rest upon the manufacturer of such 
articles or the proprietor of an export warehouse or customs warehouse 
from whose premises such articles are removed for export, and upon the 
exporter who exports tobacco products, and cigarette papers and tubes 
with benefit of drawback of tax.

(72 Stat. 1418, as amended; 26 U.S.C. 5704)

[T.D. 6871, 31 FR 49, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]